Vehicle Management Lacks Adequate Monitoring Procedures

The audit found MSO was not recording odometer readings for many of its vehicles to monitor their usage.

Overview

During the audit period, MSO’s vehicle inventory consisted of 55 sedans, 45 vans, 32 sport utility vehicles, 13 pickup trucks, 12 motorcycles, 8 box trucks, and 18 vehicles that MSO had classified as “other.” Administrative controls over MSO’s 183-vehicle fleet needed to be improved. Specifically, MSO did not record use of the vehicles in a log that documented the beginning and ending odometer readings for each trip. Because of the lack of monitoring of use, there is a higher risk that these vehicles may be used for non-business purposes without detection and that routine maintenance based on vehicle mileage may not be performed when needed; this could cause MSO to incur additional costs.

Authoritative Guidance

MSO’s “Policy and Procedure 530—Inmate Transportation” states,

Whenever a female prisoner is being transported, the transportation officer shall inform the Transportation Control Center (TCC) of the odometer mileage reading at the beginning and at the conclusion of the trip. The TCC shall repeat the mileage and announce the time. The transportation officer shall record the mileage and time in the Daily Report of Transportation Officers and the TCC shall record the information in the TCC electronic log.

As a best practice, MSO should expand this policy to include mileage logs for all vehicles regardless of the reason for their use.

In addition, Section 122.19 of the state Department of Correction policy “103 DOC 122—Vehicle Usage and Control” states,

1. Keep a record of all vehicles assigned to the institution or division. This record shall identify each vehicle and shall indicate the name of any employee using the vehicle, the date and time of issue, the date and time of return, the outgoing mileage, and the return miles as well as the purpose of the trip. . . .
2. Ensure that an inventory and mileage of all vehicles assigned to the institution or unit is completed on a monthly basis and reported by the fifth day of each month.

Although sheriffs’ departments are not required to follow this policy, it represents a best practice in vehicle fleet management.

Reasons for Noncompliance

MSO management told us they did not believe it was practical to log mileage each time a vehicle was used because of the number of vehicles and the frequency of use.

Recommendation

MSO should develop and implement policies and procedures for vehicle use and maintenance that include mileage and logs for all agency vehicles.

Auditee’s Response

The Middlesex Sheriff’s Office has revisited our internal policy and implemented the [Office of the State Auditor’s] recommendation to maintain logs that include date, time and mileage for each trip.

Date published:	February 21, 2020